Browse health, insurance and disability deduction codes.
DPC may label a cash amount relating to a domestic-partner benefit arrangement. A cash allowance is different from imputed income for noncash insurance coverage.
Employer-specific label: this is a possible interpretation. Confirm the full meaning in the codebook for the employer that issued your statement.
How to read this entry
Use the possible interpretation Domestic-partner cash payment alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
If a $100 cash allowance is actually paid, it increases cash earnings before deductions. A $100 noncash value instead can change tax without adding $100 to the deposit.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Ask whether the entry is cash compensation, reimbursement or a noncash reporting value.
Compare related entries
Read the health, insurance and disability deduction codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on health, insurance and disability deduction codes provides background on the underlying rules. It does not validate an individual employer’s internal abbreviation.